VINOD KUMAR AGRAWAL, RAIPUR,RAIPUR V. ITO, WARD-1(1), RAIPUR, RAIPUR

ITA 630/RPR/2025

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The case involves Vinod Kumar Agrawal, a rice miller, who appealed against the order of the CIT(A)/NFAC, which confirmed the addition of Rs. 8,68,750.00 to his income as a disallowance of 25% purchases from M/s Agrawal Agro, alleged to be bogus. The Tribunal noted that the issue of bogus purchase bills by rice millers is currently sub-judice before the Hon'ble Jurisdictional High Court in various cases. Therefore, it was deemed inappropriate to decide on the facts and circumstances of Agrawal's case at this level. The Tribunal decided to remand the matter back to the CIT(A)/NFAC, instructing that the case be re-evaluated after the High Court's decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791146 (ITAT-RAIPUR)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 27-10-2025
• Other Referred Cases: Keshari Rice Industries (ITA No. 410/RPR/2024 dt. 23.12.2024), Kishore Kumar Panjwani (378/RPR/2024 d. 08.10.2024), Arvind Kumar Agrawal-(51/RPR/2025 dt. 18.03.2025), Sandeep Agrawal-MA. No. 22/RPR/2019 dated 28.05.2024, Sudhir Kumar Bansal (Filed recently Limitation 11.12.2025), Gurunanak Rice Industries - (ITA 370/RPR/2024 dt. 02.09.2024)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: RAVI AGRAWAL
• Keywords: Bogus purchase; Principle of natural justice; Bogus

Judgement Text

"आयकर अपीलीय अिधकरण Ɋायपीठ “एक-सद˟” मामला रायपुर मŐ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR ŵी पाथŊ सारथी चौधरी, Ɋाियक सद˟ क े समƗ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.630/RPR/2025 िनधाŊरण वषŊ /Assessment Year: 2016-17 Vinod Kumar Agrawal, Om Hospital Campus, Beside H P Petrol Pump, Raipura-492001, Raipur Chhattisgarh. PAN: AEPPA8584E .......अपीलाथŎ / Appellant बनाम / V/s. Income Tax Officer, Ward 1(1), Central Revenue, Building, Civil Lines, Raipur- 492001, Chhattisgarh. ……ŮȑथŎ / Respondent Assessee by : Mr. Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr.DR सुनवाई की तारीख / Date of Hearing : 11.12.2025 घोषणा की तारीख / Date of Pronouncement : 11.12.2025 Printed from counselvise.com 2 Vinod Kumar Agrawal Vs. Income-Tax Officer, Ward 1(1) ITA No. 630/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(A)/NFAC, Delhi dated 28.08.2025 for the assessment year 2016-17 as per the following grounds of appeal: “1. That, on the facts and in law, the assessment order dt. 19/12/2018 is bad in law and liable to be quashed. 2. That, on the facts and law, the Ld. CIT(A) erred in confirming the addition of Rs. 8,68,750.00 made by the AO by way of disallowance of 25% purchases made from M/s Agrawal Agro, alleging it to be bogus. The impugned disallowance is baseless and not called for and, it is liable to be deleted. 3. That, the appellant reserves the right to add, alter or delete any ground.” 2. Parties herein submitted that the issue pertains to the fact that the assessee herein is a rice miller and that as alleged by the Department he had obtained the benefit of bogus purchase bills from various agents and hence, the bogus purchase amount @ Rs.25% was added to the total income of the assessee. In this regard, Ld. Sr. DR submitted that this Printed from counselvise.com 3 Vinod Kumar Agrawal Vs. Income-Tax Officer, Ward 1(1) ITA No. 630/RPR/2025 issue of obtaining benefits through bogus purchase bills by rice millers is sub-judice before the Hon’ble Jurisdictional High Court vide various cases filed before the said forum. She had submitted a list of the cases which are as follows: “1. Keshari Rice Industries (ITA No. 410/RPR/2024 dt. 23.12.2024) for the Asstt. Year 2016-17. 2. Kishore Kumar Panjwani (378/RPR/2024 d. 08.10.2024) for the Asstt. Year 2014-15. 3. Arvind Kumar Agrawal-(51/RPR/2025 dt. 18.03.2025) for the Asstt. Year 2015-16. 4. Sandeep Agrawal-MA. No. 22/RPR/2019 dated 28.05.2024 (Arising out of ITA No. 16/RPR/2016) for the Asstt. Year 2010-11. 5. Sudhir Kumar Bansal (Filed recently Limitation 11.12.2025) 6. Gurunanak Rice Industries - (ITA 370/RPR/2024 dt. 02.09.2024) for the Asstt. Year 2015-16.” 3. In this scenario, it would not be appropriate for this Bench to determine the facts and circumstances pertaining to the said additions on issue of procurement of bogus purchase bills by the assessee. At the same Printed from counselvise.com 4 Vinod Kumar Agrawal Vs. Income-Tax Officer, Ward 1(1) ITA No. 630/RPR/2025 time, it would also not serve any logical purpose by keeping the matter pending at this level and therefore, it would be most appropriate that the said matter be remanded back to the file of the CIT(A)/NFAC and that the first appellate authority shall wait for the decision of the Hon’ble Jurisdictional High Court in the aforestated matters on the issue stated herein, and thereafter shall adjudicate denovo as per law while complying with the principles of natural justice. 4. That even without going into the merits of the matter on consideration of facts that the effective issue in this matter is already sub- judice before the Hon’ble Jurisdictional High Court, the same is therefore, restored to the file of the CIT(A)/NFAC, as per the aforestated directions. The order of CIT(A)/NFAC is set-aside accordingly. 5. Before parting, it is made clear that this remanding of the matter to the file of the CIT(A)/NFAC shall not alter/amend any factual scenario pertaining to the case of the assessee. The facts and circumstances of the case and the point of law has to be decided afresh only after the decision by the Hon’ble Jurisdictional High Court as per its order, which shall be the main guideline while deciding this case by the first appellate authority. 6. As per the above terms, the grounds of appeal by the assessee stands allowed for statistical purposes. Printed from counselvise.com 5 Vinod Kumar Agrawal Vs. Income-Tax Officer, Ward 1(1) ITA No. 630/RPR/2025 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 11th day of December, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) Ɋाियक सद˟/JUDICIAL MEMBER रायपुर / Raipur; िदनांक / Dated : 11th December, 2025. HKS, PS आदेश की Ůितिलिप अŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant. 2. ŮȑथŎ / The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G.) 4. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, “एक-सद˟” बŐच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाडŊ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, //True copy// Private Secretary आयकर अपीलीय अिधकरण, रायपुर / ITAT, Raipur Printed from counselvise.com "